77-2208.

Payments to county; county treasurer; receipt.

Except in counties with populations of four hundred thousand or more, every county treasurer may make duplicate receipts for all sums paid into his or her office, which receipts shall show the source from which such funds are derived and shall, by distinct lines and columns, show the amount received to the credit of each separate fund and whether such sums were paid in cash or warrants, county or road orders, or supervisors' receipts. In counties with populations of four hundred thousand or more, the county treasurer shall make out such receipts in triplicate. The treasurer shall deliver one of the receipts to the person making such payment and shall retain the second copy in his or her office. A list of such payments may be submitted to the county clerk within thirty days after the closing of the previous month in lieu of a receipt, except that in counties with populations of four hundred thousand or more, the third copy shall be filed with the county clerk within six days after making the receipt.